2024-11-19 BOER Minutes - Laserfiche WebLink

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Docusign Envelope ID:3212FB18-340A-49C8-8186-3F00570807E7 Property Identification: Property Owner Tr D. Glasgow Appellant if different Property Address 2017 Nautique G23 23'0 Parcel ID or Abstract 3190405 Watercraft Statement of Appeal: Request to hear the untimely filed appeal that was submitted after the 30 day window to appeal. If the untimely appeal is accepted,the appellant would like to request a compromise of tax in the amount of$103.39 for listing penalties. Current Assessed Value N/A County Opinion Deny the request to hear the untimely appeal Time of Hearing 2:06 PM Appellant Opinion Accept the request to hear the untimely appeal and compromise taxes of$103.39 in listing penalty County Representative Jacqueline Board Decision Deny the request to hear the Baker untimely appeal Evidence submitted by the appellant: • Mr. Glasgow is requesting permission to file an untimely appeal, submitted October 30,2024. The 30 day window expired September 2,2024. • If the untimely appeal is accepted,Mr. Glasgow would like to request for compromise of tax in the amount of$103.39. It is his claim that he signed the notice January 31,2024 and put it in the mail. He had no idea it would take until February 7,2024 for the post office to postmark and mail. Prior year listings for the boat were not late. • Letter of Appeal Evidence submitted by the county representative: • NCGS 105-317.1(c) states a taxpayer who owns personal property taxable in the county may appeal the value, situs and taxability of the property within 30 days after the date of the initial notice of value. For this property,the annual tax bill,dated August 1,2024 was considered the initial notice of value. The appeal was received October 30,2024. • Taxpayer states he signed and mailed the form on January 31, 2024. He was not aware of the January 31 deadline to submit the annual listing. The listing was received February 7,2024. Prior listing history shows the personal property was listed on time each year since 2021. • 2024 Tax Bill • Signed listing form and postmarked envelope • Email from Appellant requesting to waive listing penalty • Notice of Decision for untimely filed appeal Motion of the Board Deny the request to hear the untimely appeal Made the motion Tony Blake Second the motion Barbara Levine Voted For Leon Meyers Voted Against